“Value” reflects the relationship between the cost of the service and the benefit that the client realizes from that service. (That’s the whole point of the service – to assist the client in achieving its business goals, not its legal goals.) Since the measure of value must flow from achievement of business goals expressed by the client, it follows that value must be gauged from that client’s perspective. While I don’t suggest that counsel’s view is entirely irrelevant to that determination, the final decision regarding value must rest with the client. If the value of the legal service does not conform with what the client expects or wants, the result will be the client determining to achieve its next business goals without that lawyer’s assistance.